Lee Clark is keeping his cards close to his chest amid reports Huddersfield Town have bid for Leicester City striker Steve Howard.
The experienced front man has been linked with a £300,000 move to the Galpharm Stadium after previously attracting interest from Cardiff City.
Terriers boss Clark is constructing a squad capable of challenging for promotion in the coming season and is a fan of Howard.
However, Clark refused to confirm the rumours that he is ready to bring in the 34-year-old, who has spent the past two-and-a-half years at Leicester.
"As I've said before, Steve Howard is someone we know all about and have kept tabs on for a long time," Clark told the Huddersfield Examiner.
"But he's still a Leicester player, and as such, it would be disrespectful to comment further."